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Firms' Environmental, Social, and Governance Performance and Tax Avoidance: Evidence From China

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Document Information Authors: Xu Liu, Le Luo, Baolei Qi Journal: Accounting & Finance Publisher: Wiley Published: 2025-11-13 DOI: 10.1111/acfi.70144 Abstract Purpose: ABSTRACT This study analyses the relationship between firms' environmental, social, and governance (ESG) performance and corporate tax avoidance. We use a sample of Chinese firms listed on the A‐share market from 2009 to 2019 and find that compared with firms with worse ESG performance, those with better ESG performance tend to have a higher level of tax avoidance. This finding is interpreted through a novel strategic finance perspective rather than an ethical lens, which highlights tax planning as a legitimate financial strategy rather than opportunistic evasion. This positive effect increases with firms' financial constraints and decreases with firms' profitability and government pressure. In addi...
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Biodegradable polymers and biocomposites in sustainable additive manufacturing: A review

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Document Information Authors: Gokul Kannan, Rittin Abraham Kurien, Kamonchanok Khoklang, Pornsak Sriamornsak, Supakij Suttiruengwong Journal: International Journal of Biological Macromolecules Publisher: Elsevier BV Published: 2025-12 DOI: 10.1016/j.ijbiomac.2025.148611 Abstract Purpose: This scholarly document has been indexed and made openly accessible. It explores critical insights, methodologies, and findings relevant to researchers and academics. Design/Methodology/Approach: A rigorous methodological approach was applied to examine core aspects of this subject matter. Findings: The research yields valuable contributions and highlights key implications for future exploration. 📚 Read the Full Text This page displays the preview of the scholarly document. To access and download the complete research paper (full-text PDF), please visit our secure repository below. Downl...
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Calcium homeostasis as a food-science framework linking food-derived nutrients and bioactive compounds to glucose regulation and metabolic health

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Document Information Authors: Jing Wang, Rui Liu, Chong Wang, Minjie Zhao, Fengqin Feng, Linglin Fu Journal: Food & Function Publisher: Royal Society of Chemistry (RSC) Published: 2026 DOI: 10.1039/d6fo02927b Abstract Purpose: Calcium homeostasis is increasingly recognized as a mechanistic hub linking food-derived nutrients, bioactive compounds, gut-derived signals, and host glucose regulation. Design/Methodology/Approach: A rigorous methodological approach was applied to examine core aspects of this subject matter. Findings: The research yields valuable contributions and highlights key implications for future exploration. 📚 Read the Full Text This page displays the preview of the scholarly document. To access and download the complete research paper (full-text PDF), please visit our secure repository below. Download Full PDF Document Securely hosted by KXRV Schola...
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Personalization of Customer Service in Retail Banking by Using Artificial Intelligence

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Document Information Authors: Davit A. Sahakyan, Ruzan A. Sahakyan, Hayk A. Sargsyan, Hasmik A. Torosyan, Gayane E. Sargsyan Journal: Ethical Economy Publisher: Springer Nature Switzerland Published: 2026 DOI: 10.1007/978-3-032-23423-0_35 Abstract Purpose: This scholarly document has been indexed and made openly accessible. It explores critical insights, methodologies, and findings relevant to researchers and academics. Design/Methodology/Approach: A rigorous methodological approach was applied to examine core aspects of this subject matter. Findings: The research yields valuable contributions and highlights key implications for future exploration. 📚 Read the Full Text This page displays the preview of the scholarly document. To access and download the complete research paper (full-text PDF), please visit our secure repository below. Download Full PDF Document Securely...
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Role of Gut Microbiota in Dengue

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Document Information Authors: Adriana Pedreañez, Yenddy Carrero, Renata Vargas, Juan P. Hernandez‐Fonseca, Hugo Hernandez‐Fonseca, Jesús A. Mosquera Journal: Reviews in Medical Virology Publisher: Wiley Published: 2024-8-30 DOI: 10.1002/rmv.2577 Abstract Purpose: ABSTRACTDengue is a disease caused by a flavivirus (DENV) and transmitted by the bite of a mosquito, primarily the Aedes aegypti and Aedes albopictus species. Previous studies have demonstrated a relationship between the host gut microbiota and the evolution of dengue. It seems to be a bidirectional relationship, in which the DENV can affect the microbiota by inducing alterations related to intestinal permeability, leading to the release of molecules from microbiota dysbiosis that can influence the evolution of dengue. The role of angiotensin II (Ang II) in the microbiota/dengue relationship is not well understood, but it ...
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EAP in a changing world: Towards a new research agenda

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Document Information Authors: Feng Kevin Jiang, Ken Hyland Journal: Journal of English for Academic Purposes Publisher: Elsevier BV Published: 2026-3 DOI: 10.1016/j.jeap.2026.101647 Abstract Purpose: This scholarly document has been indexed and made openly accessible. It explores critical insights, methodologies, and findings relevant to researchers and academics. Design/Methodology/Approach: A rigorous methodological approach was applied to examine core aspects of this subject matter. Findings: The research yields valuable contributions and highlights key implications for future exploration. 📚 Read the Full Text This page displays the preview of the scholarly document. To access and download the complete research paper (full-text PDF), please visit our secure repository below. Download Full PDF Document Securely hosted by KXRV Scholar Hub Email sent via EmailJS.com ...
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Leveraging internal marketing strategies for enhancing organizational outcomes with employee satisfaction as a mediator

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Document Information DOI: 10.1108/IJOA-08-2025-5898 Overview & Abstract This scholarly document titled Leveraging internal marketing strategies for enhancing organizational outcomes with employee satisfaction as a mediator has been indexed and made openly accessible. It explores critical insights, methodologies, and findings relevant to researchers and academics in this field. 📖 Read the Full Text This page displays the preview of the scholarly document. To access and download the complete research paper (full-text PDF), please visit our secure repository below. Download Full PDF Document Securely hosted by KXRV Scholar Hub Email sent via EmailJS.com
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